United States Tax Reform In The 21st Century
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| Author | : Martin A Sullivan |
| Publisher | : |
| Total Pages | : 175 |
| Release | : 2011 |
| Genre | : |
| ISBN | : |
Corporate tax reform is in the air. Competitive pressures from globalization, as well as skyrocketing budget deficits, are forcing lawmakers to rethink how America's largest businesses are taxed. Some want to close "loopholes." Others want to end all U.S. tax on foreign profits. Some want to lower rates, while still others want to abolish the corporate tax altogether and replace it with an entirely new system. Unlike many other books on tax policy, Corporate Tax Reform: Taxing Profits in the 21st Century is not selling an idea or approaching the issue from a particular political slant. It boils down the complexity of corporate taxation into simple language so readers can make up their own minds about the future of this controversial tax. For too long, the issue of corporate tax reform has been the exclusive domain of lawyers and economists who devote their entire adult lives to studying the tax. Corporate Tax Reform: Taxing Profits in the 21st Century opens the door on these issues to all concerned citizens by providing a compact guide to the economics and politics of the current debate on corporate tax reform. Provides an overview of the corporate tax and the possibilities for reform Discusses the impact on businesspeople and individual taxpayers Boils down complex tax concepts boiled into simple language Spurs lively discussion of the political issues without political bias Includes a discussion of ideas for revamping taxes for individuals, since the corporate and individual tax codes are interrelated What you'll learn Why economists want to abolish the corporate tax Why politicians can't get rid of the corporate tax What the biggest and the slimiest loopholes are The ramifications of all possible outcomes for businesspeople How the U.S. tax code compares to foreign competitors The major options for reform, including the flat tax How politics and tight budgets will shape the debate before and after the 2012 election Why individual taxpayers have a stake in the outcome of this debate Who this book is for Corporate Tax Reform: Taxing Profits in the 21st Century is for citizens concerned about America's future who want to get beyond the economic jargon and political rhetoric that dominates most discussion of business tax policy. As the debate on the complex issue of corporate tax reform rages in Washington, Corporate Tax Reform: Taxing Profits in the 21st Century is a beginner's guide that is useful to business executives, market analysts, jour...
| Author | : Robert E. Hall |
| Publisher | : Hoover Press |
| Total Pages | : 245 |
| Release | : 2013-09-01 |
| Genre | : Political Science |
| ISBN | : 0817993134 |
This new and updated edition of The Flat Tax—called "the bible of the flat tax movement" by Forbes—explains what's wrong with our present tax system and offers a practical alternative. Hall and Rabushka set forth what many believe is the most fair, efficient, simple, and workable tax reform plan on the table: tax all income, once only, at a uniform rate of 19 percent.
| Author | : Alan J. Auerbach |
| Publisher | : Cambridge University Press |
| Total Pages | : 401 |
| Release | : 2007-04-16 |
| Genre | : Business & Economics |
| ISBN | : 1139464515 |
This book was first published in 2007. Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists. Does the burden of these taxes fall on wealthy shareowners, or is it passed along to those who work for, or buy the products of, corporations? Can a country with high corporate taxes remain competitive in the global economy? This book features research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion. The studies promise to inform both future tax policy and regulatory policy, especially in light of the Sarbanes-Oxley Act and other actions by the Securities and Exchange Commission that are having profound effects on the market for tax planning and auditing in the wake of the well-publicized accounting scandals in Enron and WorldCom.
| Author | : Stuart Adam |
| Publisher | : Oxford University Press |
| Total Pages | : 552 |
| Release | : 2011-09 |
| Genre | : Business & Economics |
| ISBN | : 0199553742 |
Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.
| Author | : Rob Reich |
| Publisher | : University of Chicago Press |
| Total Pages | : 334 |
| Release | : 2016-09-21 |
| Genre | : Political Science |
| ISBN | : 022633578X |
Philanthropy is everywhere. In 2013, in the United States alone, some $330 billion was recorded in giving, from large donations by the wealthy all the way down to informal giving circles. We tend to think of philanthropy as unequivocally good, but as the contributors to this book show, philanthropy is also an exercise of power. And like all forms of power, especially in a democratic society, it deserves scrutiny. Yet it rarely has been given serious attention. This book fills that gap, bringing together expert philosophers, sociologists, political scientists, historians, and legal scholars to ask fundamental and pressing questions about philanthropy’s role in democratic societies. The contributors balance empirical and normative approaches, exploring both the roles philanthropy has actually played in societies and the roles it should play. They ask a multitude of questions: When is philanthropy good or bad for democracy? How does, and should, philanthropic power interact with expectations of equal citizenship and democratic political voice? What makes the exercise of philanthropic power legitimate? What forms of private activity in the public interest should democracy promote, and what forms should it resist? Examining these and many other topics, the contributors offer a vital assessment of philanthropy at a time when its power to affect public outcomes has never been greater.
| Author | : Thomas Piketty |
| Publisher | : Harvard University Press |
| Total Pages | : 817 |
| Release | : 2017-08-14 |
| Genre | : Business & Economics |
| ISBN | : 0674979850 |
What are the grand dynamics that drive the accumulation and distribution of capital? Questions about the long-term evolution of inequality, the concentration of wealth, and the prospects for economic growth lie at the heart of political economy. But satisfactory answers have been hard to find for lack of adequate data and clear guiding theories. In this work the author analyzes a unique collection of data from twenty countries, ranging as far back as the eighteenth century, to uncover key economic and social patterns. His findings transform debate and set the agenda for the next generation of thought about wealth and inequality. He shows that modern economic growth and the diffusion of knowledge have allowed us to avoid inequalities on the apocalyptic scale predicted by Karl Marx. But we have not modified the deep structures of capital and inequality as much as we thought in the optimistic decades following World War II. The main driver of inequality--the tendency of returns on capital to exceed the rate of economic growth--today threatens to generate extreme inequalities that stir discontent and undermine democratic values if political action is not taken. But economic trends are not acts of God. Political action has curbed dangerous inequalities in the past, the author says, and may do so again. This original work reorients our understanding of economic history and confronts us with sobering lessons for today.
| Author | : Steven A. Bank |
| Publisher | : The Urban Insitute |
| Total Pages | : 248 |
| Release | : 2008 |
| Genre | : Business & Economics |
| ISBN | : 9780877667407 |
Introduction: This book explores the long history of American taxation during times of war. As political scientist David Mayhew recently observed, since it's founding in 1789, the United States has conducted hot wars for some 38 years, occupied the South militarily for a decade, waged the Cold War for several decades, and staged countless smaller actions against Indian tribes or foreign powers. The cost of these activities has been immense, with important and lasting consequences for the tax system, the economy, and the nation's political structure. By focusing on tax legislation, we hope to identify some of these consequences. But we are not interested in simply recounting statutory details. Rather, we hope to illuminate the politics of war taxation, with a special focus on the influence of arguments concerning "shaped sacrifice" in shaping wartime tax policy. Moreover, we aim to shed light on a less examined aspect of this history by offering a detailed account of wartime opposition to increased taxes.
| Author | : Fernando M. Reimers |
| Publisher | : Springer Nature |
| Total Pages | : 198 |
| Release | : 2020-11-04 |
| Genre | : Education |
| ISBN | : 3030570398 |
This open access book is a comparative analysis of recent large scale education reforms that broadened curriculum goals to better prepare students for the 21st century. The book examines what governments actually do when they broaden curriculum goals, with attention to the details of implementation. To this end, the book examines system level reforms in six countries at various levels of development. The study includes system level reforms in jurisdictions where students achieve high levels in international assessments of basic literacies, such as Singapore and Ontario, Canada, as well as in nations where students achieve much lower levels, such as Kenya, Mexico, Punjab-Pakistan and Zimbabwe. The chapters examine system-level reforms that focus on strengthening the capacity to teach the basics, as in Ontario and Pakistan, as well as reforms that aim at building the capacity to teach a much broader set of competencies and skills, such as Kenya, Mexico, Singapore and Zimbabwe. The volume includes systems at very different levels of spending per student and reforms at various points in the cycle of policy implementation, some just starting, some struggling to survive a governmental transition, and others that have been in place for an extended period of time. From the comparative study of these reforms, we aim to provide an understanding of how to build the capacity of education systems to teach 21st century skills at scale in diverse settings.
| Author | : Bridget J. Crawford |
| Publisher | : Cambridge University Press |
| Total Pages | : 399 |
| Release | : 2009-06-22 |
| Genre | : Law |
| ISBN | : 1139477455 |
Tax law is political. This book highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax law is neutral and unbiased. The contributors to this volume include pioneers in the field of critical tax theory, as well as key thinkers who have sustained and expanded the investigation into why the tax laws are the way they are and what impacts tax laws have on historically disempowered groups. This volume, assembled by two law professors who work in the field, is an accessible introduction to this new and growing body of scholarship. It is a resource not only for scholars and students in the fields of taxation and economics, but also for those who engage with critical race theory, feminist legal theory, queer theory, class-based analysis, and social justice generally. Tax is the one area of law that affects everyone in our society, and this book is crucial to understanding its impact.
| Author | : Henry Aaron |
| Publisher | : Rowman & Littlefield |
| Total Pages | : 420 |
| Release | : 2004-05-20 |
| Genre | : Political Science |
| ISBN | : 9780815796565 |
People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative side, they know that the law requires payment, that evasion is a crime, and that willful failure to pay taxes is punishable by fines or imprisonment. The practical questions for tax administration are how to strengthen each of these motives to comply with the law. How much should be spent on enforcement and how should enforcement be organized to promote these objectives and achieve the best results per dollar spent? Over the last few years, the U.S. Congress has restricted spending on tax administration, forcing the Internal Revenue Service to curtail enforcement activities, at the same time, that the number of individual filers has increased, tax rules have become more complex, and more business have become multinational operations. But if too many cases of tax evasion go undetected and unpunished, those who may have grudgingly paid their taxes may soon find it easier to join the scofflaws. These events in combination have created a genuine crisis in tax administration. The chapters in this volume evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so. Specific aspects of tax law, including tax shelters, issues relating to small businesses, tax software, role of tax preparers, and the objectives of tax simplification are examined in detail. The volume also builds a conceptual basis for future scholarship, with regard not only to tax administration, but also to such fundamental questions as whether taxpayers respond mostly to economic incentives or are influenced by their experiences with the filing process and what is the proper framework for evaluating the allocation of resources within the IRS.
